Janus of Santa Cruz

Nonprofit profile at a glance

EIN
942739130
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Santa Cruz, CA, USA
Phone
8314621060
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$20,922,004
Expenses
$18,959,878
Assets
$22,942,755
Liabilities
$7,765,269

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • EDISON JENSEN (PRESIDENT)
  • AMBER WILLIAMS (CEO)

Highest reported compensation

  • AMBER WILLIAMS (CEO): $210,667 total reported compensation
  • STEPHANIE MCWHORTER (COO): $162,395 total reported compensation
  • CHRISTY FALLIN (NURSE PRACTITIONER): $149,740 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide hopeful, supportive, person centered and respectful substance abuse services to individuals and families on the journey toward wellness and recovery in a professional, compassionate environment.

What it reported doing in 2024

Residential/outpatient program for drug and alcohol rehabilitation offered in both a structured residential treatment and an outpatient program. Provides chemical dependency assessment, individual treatment planning, group and individual counseling, recovery education, relapse prevention skills, enhanced care management and aftercare planning.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60%; rating input score 60
  • Program expense ratio: 68%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 60% of revenue deployed · 68% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $12.9M in reported program spending
  • Leadership: top reported pay $211K · 19 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.